Page 309 - International Taxation IRS Training Guides

Inbound Transaction Example
and

ETR
(Post-TCJA)

• Related party
loans are
to new rules: BEAT,
subject
163(j) (modified old
IRC
FP section 163(j),
and new

hybrid rules

• Following US tax strategies

US Sub may still be employed:
1

− Allocation and
apportionment of overhead

expenses
US Sub 2 FC FC − Transfer

pricing

− Optimizing BEAT and IRC
163(j) calculations

56